Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 65 - AT - Income TaxDisallowance of amount of addition made u/s 43B in Assessment year 2008-09 in respect of provision for ex-gratia - Held that:- Since, the impugned amount was allowed to the assessee in Assessment year 2008-09, therefore, in the present Assessment year, it has to be disallowed. Ex-gratia payment do not fall within the ambit of section 36(1)(ii) of the Act. Since, the same addition was deleted in Assessment year 2008-09, and no appeal was filed by the Department, being the same amount, it has to be disallowed in the present Assessment year, thus, this ground is decided against the assessee.
|